Alcohol excise duties in the European Union.

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Series Details Vol.23, No.2, 2015
Publication Date 2015
ISSN 2228-1878
Content Type

Alcohol taxation plays an important role in the alcohol policies of countries in the European Union. Alcohol excise duties are not a very significant part of government budgets; however, they form consumer behaviour, limit access to alcohol products and correct market externalities.
The paper analyses the level and structure of alcohol excise duties in European countries. In the EU, the levels of alcohol excise duties are harmonized across the member states. Nevertheless, there is significant variety in the alcohol tax rates. The paper highlights the correlations between alcohol tax rates and interprets alcohol tax rate design across EU countries.

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